Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures tr...
| Main Authors: | , |
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| Format: | Online |
| Language: | spa |
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Unidad Editorial UPTC
2020
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| Subjects: | |
| Online Access: | https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716 |
| _version_ | 1801706726853967872 |
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| author | González-Díaz, Romel Ramón Cruz-Ayala, Katiusca |
| author_facet | González-Díaz, Romel Ramón Cruz-Ayala, Katiusca |
| author_sort | González-Díaz, Romel Ramón |
| collection | OJS |
| description | This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures transactionally) of the selection processes carried out in the period 2012 and 2013, framed by the current legislation for public procurement in Venezuela, were also reviewed and analyzed the financial statements. audited applying the theories of (Díaz & Ramos, 2019; González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015). It is concluded that there is a directly proportional relationship in the companies benefiting from the award and that they presented a negative trend in the financial field (horizontal analysis) with the termination or termination, not to the satisfaction of works contracts.
Keywords: Public procurement, financial evaluation, urban development, contracting processes.
JEL Classification: D92, E62, G3.
Received: 05/07/2019. Accepted: 16/06/2020. Published: 30/06/2020. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-9716 |
| institution | Revista Inquietud Empresarial |
| language | spa |
| publishDate | 2020 |
| publisher | Unidad Editorial UPTC |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-97162024-04-24T20:28:07Z Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state Contraloría financiera en la contratación pública. Una revisión de los contratos de obras públicas del estado Venezolano González-Díaz, Romel Ramón Cruz-Ayala, Katiusca Public procurement financial evaluation urban development contracting processes Contratación pública evaluación financiera desarrollo de urbanismos procesos de contratación This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures transactionally) of the selection processes carried out in the period 2012 and 2013, framed by the current legislation for public procurement in Venezuela, were also reviewed and analyzed the financial statements. audited applying the theories of (Díaz & Ramos, 2019; González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015). It is concluded that there is a directly proportional relationship in the companies benefiting from the award and that they presented a negative trend in the financial field (horizontal analysis) with the termination or termination, not to the satisfaction of works contracts. Keywords: Public procurement, financial evaluation, urban development, contracting processes. JEL Classification: D92, E62, G3. Received: 05/07/2019. Accepted: 16/06/2020. Published: 30/06/2020. En esta investigación se evalúa la metodología financiera y administrativa de contratación que se realizaron en el periodo 2012-2013 por el Gobierno Nacional Venezolano, mediante una de las empresas públicas destinadas al desarrollo urbanístico para el sector público. Se examinaron los expedientes administrativos (32 procedimientos de contratación transaccionalmente) de los procesos de selección efectuados en el período 2012 y 2013, enmarcados por la legislación vigente para la contrataciones públicas en Venezuela, así mismo se sometieron a una revisión y análisis de los estados financieros auditados aplicando las teorías de (González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015; González Díaz & Ramos, 2019). Se concluye que existe una relación directamente proporcional en las empresas beneficiadas con la adjudicación y que presentaron una tendencia negativa en el ámbito financiero (análisis horizontal) con la rescisión o terminación no a satisfacción de contratos de obras. Palabras clave: Contratación pública, evaluación financiera, desarrollo de urbanismos, procesos de contratación. Códigos JEL: D92, E62, G3. Recibidio: 05/07/2019. Aceptado: 16/06/2020. Publicado: 30/06/2020. Unidad Editorial UPTC 2020-06-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716 10.19053/01211048.9716 Inquietud Empresarial; Vol. 20 No. 1 (2020): Inquietud Empresarial 20(1) January-June 2020; 43-58 Inquietud Empresarial; Vol. 20 Núm. 1 (2020): Inquietud Empresarial 20(1) Enero-Junio 2020; 43-58 0121-1048 spa https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716/9400 Derechos de autor 2020 Romel Ramón González-Díaz, Katiusca Cruz-Ayala http://creativecommons.org/licenses/by-nc/4.0 |
| spellingShingle | Public procurement financial evaluation urban development contracting processes Contratación pública evaluación financiera desarrollo de urbanismos procesos de contratación González-Díaz, Romel Ramón Cruz-Ayala, Katiusca Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title | Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title_alt | Contraloría financiera en la contratación pública. Una revisión de los contratos de obras públicas del estado Venezolano |
| title_full | Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title_fullStr | Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title_full_unstemmed | Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title_short | Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state |
| title_sort | financial comptroller in public procurement a review of the public works contracts of the venezuelan state |
| topic | Public procurement financial evaluation urban development contracting processes Contratación pública evaluación financiera desarrollo de urbanismos procesos de contratación |
| topic_facet | Public procurement financial evaluation urban development contracting processes Contratación pública evaluación financiera desarrollo de urbanismos procesos de contratación |
| url | https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716 |
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